The Influence Of Profit And Losses, Profitability And Auditor Quality To Audit Delay

Efraim Gultom

Abstract


This research was conducted to know the influence of profit and loss, profitability, and auditor quality on audit delay. The population in this research is the Property Real Estate companies listed on the Indonesia Stock Exchange in 2013-2017 as many as 20 companies taken by purposive sampling. The results showed that Property Real Estate companies listed on the Indonesia Stock Exchange in 2013-2017 that: 1) Company Size Profit and Loss has an influence on Audit Delay, 2) Profitability Profitability has no effect on Audit Delay. 3) the quality of the auditor has an influence on the audit delay, and 4) the size of the company, the solvency and the reputation of the auditor have a joint influence on Audit Delay. Based on the coefficient of determination of 0.088, it means that the independent variables simultaneously affect 8.8% of the Audit Delay and the remaining 91.2%.

Keywords: Audit Delay, Profit and Loss, Profitability, and auditor quality


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References


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